Unless you were never billed for this amount, it seems that the university mistakenly omitted from box 1 the amount in box-5. If mistakenly omitted, you should request that the university issue a corrected Form 1098-T . The IRS instructions for box 1 of Form 1098-T:
Box 1. Payments Received for Qualified Tuition and Related Expenses
Enter the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year. The amount reported is the total amount of payments received less any reimbursements or refunds made during the calendar year that relate to the payments received for qualified tuition and related expenses during the same calendar year. The amount reported is not reduced by scholarships and grants reported in box 5. Include in this box the receipt of a payment of past-due qualified tuition or related expenses from a previous calendar year, but only if the educational institution previously billed the student for such amount(s).
